Section 6A(1)(c) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(c)the turnover of purchases of goods provided such purchases are effected from(i)a dealer registered under the Bombay Sales Tax Act, 1959 and whose registration Certificate is in force on the date of such purchases; or(ii)a person not registered the Bombay Sales Tax Act, 1959, but the tax under the said Act has been paid on the goods so purchased.